Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    November 11, 2025 Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025 Case Laws Income Tax
    s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
    November 11, 2025 Case Laws Income Tax
    Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
    November 11, 2025 Case Laws Income Tax
    Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
    November 11, 2025 Case Laws Income Tax
    Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkag...
    November 11, 2025 Case Laws Income Tax
    Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
    November 11, 2025 Case Laws Income Tax
    Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
    November 11, 2025 Case Laws Customs
    Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
    November 11, 2025 Case Laws IBC
    Appeal dismissed; KMP's fraudulent share transactions found to intend to defraud creditors, vitiating deals under Section 66(1)
    November 11, 2025 Case Laws Money Laundering
    PMLA provisional attachment order upheld; appeal dismissed as collateral quashing barred pending prosecution and trial-level evidence
    November 11, 2025 Case Laws Indian Laws
    Election rejected for failing to disclose s.138 conviction in Rule 24-A(1) affidavit; later acquittal not curative
    November 11, 2025 Case Laws GST
    s.73 KGST adjudication quashed for same period; ex parte orders set aside and matters remanded for fresh hearings
    November 11, 2025 Case Laws GST
    Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days
    November 11, 2025 Case Laws GST
    Ex parte order set aside after email notices landed in junk; matter remitted for fresh consideration under Section 73(9)
    November 11, 2025 Case Laws GST
    Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
    November 11, 2025 Case Laws Indian Laws
    Rule 3 of Brick Kiln (Regulation) Rules, 2017 requires licences for manufacturers and dealers, including brick transporters; seizures upheld
    November 11, 2025 Case Laws Income Tax
    Appeal dismissed; factual findings upheld that alleged bank liabilities were rightly added due to insufficient evidence of transactions
    November 11, 2025 Case Laws Income Tax
    Appeal under s.249(4)(a) and s.158BC requires payment/deposit of admitted tax; no implied exception or waiver allowed
    November 11, 2025 Case Laws Income Tax
    Penalty under s.270A(9) deleted where disallowance stemmed from calculation error in s.54F deduction, not misrepresentation
    November 11, 2025 Case Laws Income Tax
    De novo transfer pricing verification ordered; LIBOR+200bps for trade receivables, 60-day credit; s.14A deleted, CSR disallowed under s.37(1)
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Indian Laws / 2021 / April, 2021 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Indian Laws / 2021 / April, 2021 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Indian Laws

    Dishonor of Cheque - legally enforceable debt or not - there are...

    Dishonored Cheque Not Enforceable Due to Unregistered Money Lending Under Goa Money-Lenders Act.

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    Indian LawsApril 16, 2021Case LawsHC

    Dishonor of Cheque - legally enforceable debt or not - there are various transactions of the loan as per the complainant's contention itself. If that would be the case, for his past transactions of money lending, he ought to have after coming into force of the said Act of money lending, registered with the Registrar of money-lending within 15 days. Such transactions cannot be termed as hand loan. He is also claiming that he has received 24% interest. As such, without registration or intimation to the Registrar as per the Goa Money-Lenders Act, the amount so advanced, cannot be termed as legally enforceable debt. - HC

    View Source View

    Topics

    ActsIncome Tax
    Next ➔